Which of the Following Does an Auditor Consider When Gaining

question 105

Multiple Choice

Which of the following does an auditor consider when gaining an overall understanding of the client's internal controls?

• A)Entity-wide controls at the account level only.
• B)Transaction controls at the account level only.
• C)Entity-wide controls at the assertion level only.
• D)Both entity-wide controls and transaction controls at the account and assertion levels.

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Definitions:

Drinking a Glass of Wine

The act of consuming wine in moderation, which can have health benefits for some individuals when done responsibly.

Physiological State

A condition or state related to the normal functioning of an organism's body and its various systems.

Deep Rest

A state of profound relaxation where the body and mind are allowed to recover and rejuvenate.

Meditation

A practice of focused attention, mindfulness, or contemplation to achieve a mentally clear and emotionally calm and stable state.